204 - Managerial Accounting Name: #3 Cost Behavior a) Taft Inc produces pottery using a partly manual, partly automated process. Total sales for the previous period were $60,000. Wages and other variable costs totaled $10,200. Depreciation and other fixed expenses amounted to $14,940. Required: - Calculate Taft's contribution margin for the period Calculate Taft's contribution margin ratio for the period Calculate Taft's breakeven point in sales dollars b) The following data reflects the maintenance costs of Wilson Co. at the high and low points of production for the period Direct Labor Hours Costs High Low 27,000 160,000 18,000 115,000 Required: Calculate the fixed and variable costs at 18,000 hours of production